An institutional review board (IRB), also known as an independent ethics committee (IEC) or ethical review board, is a committee that has been formally designated to approve, monitor, and review biomedical and behavioral research involving humans. They often conduct some form of risk-benefit analysis in an attempt to determine whether or not research should be done.

The purpose of the review process is to assure, both in advance and by periodic review, that appropriate steps are taken to protect the rights and welfare of humans participating as subjects in a research study. A key goal of IECs is to protect human subjects from physical or psychological harm, which they attempt to do by reviewing research protocols and related materials. The protocol review assesses the ethics of the research and its methods, promotes fully informed and voluntary participation by prospective subjects capable of making such choices (or, if that is not possible, informed permission given by a suitable proxy), and seeks to maximize the safety of subjects.

The Institutional Ethics Committee (IEC) for KIIT is constituted at Kalinga Institute of Medical Sciences (KIMS). The goal of the IEC is to protect the rights and welfare of those individuals who agree to participate in research. The review and approval of proposals and activities by the IRB are meant to assist the researchers by having a review that will objectively analyze the potential risk involved to research participants, as well as ways to minimize that risk. As part of the process, the College IRB will evaluate the aforementioned ethical practices in determining risk.